Can any one send me the notes of Indian contact act 1872

A Plant & Machinery costing ₹ 10,00,000 is depreciated on straight line assuming 10 year working life and zero residual value, for four years. At the end of fourth year, the machinery was revalued upwards by ₹ 40,000. The remaining useful life was reassessed at 8 years. Calculate depreciation for the 5th year. Can Someone help me to solve this question.

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